If any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section
4082, such person shall pay a penalty in addition to the tax (if any).

(2) Failure to maintain security requirements

If any operator of a mechanical dye injection system used to indelibly dye fuel for purposes of section
4082 fails to maintain the security standards for such system as established by the Secretary, then such operator shall pay a penalty in addition to the tax (if any).

(b) Amount of penalty

The amount of the penalty under subsection (a) shall be—

(1)for each violation described in paragraph (1), the greater of—

(A)$25,000, or

(B)$10 for each gallon of fuel involved, and

(2)for each—

(A)failure to maintain security standards described in paragraph (2), $1,000, and

(B)failure to correct a violation described in paragraph (2), $1,000 per day for each day after which such violation was discovered or such person should have reasonably known of such violation.

(c) Joint and several liability

(1) In general

If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.

(2) Affiliated groups

If a business entity described in paragraph (1) is part of an affiliated group (as defined in section
1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.

Section effective on the 180th day after the date on which the Secretary of the Treasury issues the regulations described in section 854(b) ofPub. L. 108–357, see section 854(d) ofPub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section
4082 of this title.

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